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== General Knowledge ==
+
== General Knowledge of Petroleum and Petroleum Products ==
  
== Product Categories and Properties ==
+
The Excise Tariff Act B.E.2560 (2017) defines oil and oil products as follows. Oil and oil products are products manufactured from petroleum, including gasoline, kerosene, jet fuel, diesel fuel, heavy fuel oil, fuel oil and other oils similar to these types, petroleum oil bitumen (asphalt), petroleum coke, various kinds of petroleum gases, natural gas, liquefied natural gas, solvents, by product of various substances and other waste derived from petroleum. They also include oil or other products from refined petroleum that are defined by the Minister in the Government Gazette.
  
=== Product Categories ===
+
==Petroleum and Petroleum Products Properties==
  
=== Product Properties ===
+
{| class="wikitable"
 
+
| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
==== List of Properties Used in Excise Tax Calculation ====
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Property'''
 
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
==== List of Properties for Data Analysis Purpose ====
+
|- valign="top"
 +
| B1||Amount of lead in gasoline||Amount of lead in gasoline in the unit of grams per litre
 +
|- valign="top"
 +
| B2||Percentage of Ethanol in gasoline||Percentage of Ethanol in Gasoline
 +
|- valign="top"
 +
| B7|| Imported for resell to privileged individuals or not||Unleaded gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations [[http://www.ratchakitcha.soc.go.th/DATA/PDF/2552/E/182/31.PDF ref.]]
 +
|- valign="top"
 +
| B4||Octane number||Percentage by mass of iso-octane in the mixture of iso-octane and heptane caused by the combustion
 +
|- valign="top"
 +
| A2, B5, C5, D3||Litre unit||Remainder counted as one litre
 +
|- valign="top"
 +
| D3||Kilogram unit||Remainder counted as one kilogram
 +
|- valign="top"
 +
| A2, E6||Litre or kilogram unit||Litre or kilogram as specified by the Minister
 +
|- valign="top"
 +
| A3, B6, C6, D4, E7||Source||Source of product - Domestic or Imported
 +
|- valign="top"
 +
| A4, A5, B9, B10, C7, C8, D5, D6, E8, E9||Brand||Product brand or trademark
 +
|- valign="top"
 +
| B3, C3||Adding additive or not||Whether the product contains additive
 +
|- valign="top"
 +
| A6||Purpose of jet fuel||Purpose of jet fuel: not used in flight (other purpose), used in domestic flight, used in international flight
 +
|- valign="top"
 +
| ||JP number||Jet propellant number: JP1-JP8
 +
|- valign="top"
 +
| C2||Percentage of sulfer in diesel||Percentage of sulfer in diesel
 +
|- valign="top"
 +
| C10||Diesel sold in contiguous zone of the Kingdom or not||Whether diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
 +
|- valign="top"
 +
| C10||Diesel sold in the contiguous zone of the Kingdom for fishing vessels||Whether diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom
 +
|- valign="top"
 +
| C1||Percentage of Methylester bio-diesel of fatty acid||Percentage of Methylester bio-diesel of fatty acid in Diesel
 +
|- valign="top"
 +
| C4||Diesel engine type||High Speed Diesel Oil or Low Speed Diesel Oil
 +
|- valign="top"
 +
| ||Viscosity||Viscosity value
 +
|- valign="top"
 +
| A6||Used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand or not||Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General
 +
|- valign="top"
 +
| E10||Purpose of use|| Purpose of use for hydrocarbon solvent
 +
|- valign="top"
 +
| E5||Used in industry|| Which industries the hydrocarbon solvent are used in: used in the manufacturing process in industry, used as a solvent for chemical manufacturing, coating the surface, used directly in industry, cleaning supplies, retail
 +
|- valign="top"
 +
| D7||Used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand or not||Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General
 +
|- valign="top"
 +
| D2||Gas is in liquid form or not||Whether the gas is in liquid form or not
 +
|- valign="top"
 +
| D1||Purity||Purity percentage
 +
|- valign="top"
 +
| A6||Used within the manufacturing process of such industry or not||Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General
 +
|- valign="top"
 +
| A6||Used as materials or parts of production within oil and oil product plant||Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General
 +
|- valign="top"
 +
| E1||The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not|| The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not
 +
|- valign="top"
 +
| E2||Consisting of only chemical elements of hydrogen and carbon or not||Consisting of only chemical elements of hydrogen and carbon or not
 +
|- valign="top"
 +
| E4||Is organic chemicals type of hydrocarbon solvent or not||Is organic chemicals type of hydrocarbon solvent as listed or not: Pentane, Hexane, Benzene, Toluene, o-Xylene, p-Xylene, m-Xylene, and mixed-Xylene
 +
|- valign="top"
 +
| C11||Used as fuel for ships round trip to Thailand – Malaysia. The criteria and conditions stated in the announcement by the Minister or not||Used as fuel for ships round trip to Thailand – Malaysia. The criteria and conditions stated in the announcement by the Minister
 +
|- valign="top"
 +
| D9||Used in refining processes of a refinery or not||Used in refining processes of a refinery
 +
|- valign="top"
 +
| A8||Lubricating oil and similar oil or not||Lubricating oil and similar oil
 +
|- valign="top"
 +
| A9||Lubricating oil and similar oil use waste lubricating oil or not||Lubricating oil and similar oil use waste lubricating oil
 +
|- valign="top"
 +
| A10||Used in material to produce other products or not||Used in material to produce other products
 +
|- valign="top"
 +
|}
  
 
== Excise Tax Rate for Petroleum and Petroleum Products ==
 
== Excise Tax Rate for Petroleum and Petroleum Products ==
  
 
{| class="wikitable"
 
{| class="wikitable"
| valign="top" align="center" style="background:#f0f0f0;"|'''Item'''
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Categories'''
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
+
| valign="top" align="center" style="background:#f0f0f0;"|'''List of Particulars'''
| valign="top" align="center" style="background:#f0f0f0;"|'''Applied Rate (Ad Valorem)'''
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Percentage Per Value'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Unit'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Unit'''
| valign="top" align="center" style="background:#f0f0f0;"|'''Applied Rate (Per Volume)'''
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Per Unit -Baht'''
 
|- valign="top"
 
|- valign="top"
 
 
 
 
 
| 01.01
 
| 01.01
|| - Petroleum and Petroleum Products||||||
+
|| - Benzene and similar oil||||||
 
|- valign="top"  
 
|- valign="top"  
 
|  
 
|  
 
||(1) Unleaded Gasoline
 
||(1) Unleaded Gasoline
 
| align="center" |0
 
| align="center" |0
| align="center"|baht/ litre
+
| align="center"|Liter, Fraction of one liter shall be calculated as one liter
| align="center"|5.6
+
| align="center"|6.50
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Gasoline products other than (1)
 
| ||(2) Gasoline products other than (1)
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |5.6
+
| align="center" |6.50
 
|- valign="top"
 
|- valign="top"
| ||(3) Unleaded Gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations, Procedures and Conditions specified by the Director General
+
| ||(3) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister
|align="center"|exempted
+
||
+
| align="center" |exempted
+
|- valign="top"
+
| ||(4) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister
+
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |5.04
+
| align="center" |5.85
 
|- valign="top"
 
|- valign="top"
| ||(5) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister
+
| ||(4) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister
 
| align="center" |0
 
| align="center" |0
| align="center"|baht/ litre
+
| align="center"|Liter, Fraction of one liter shall be calculated as one liter
| align="center" |4.48
+
| align="center" |5.20
 
|- valign="top"
 
|- valign="top"
| ||(6) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister
+
| ||(5) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |0.84
+
| align="center" |0.975
 
|- valign="top"
 
|- valign="top"
| 01.02|| - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
+
| 01.02|| - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties||||||
 
|- valign="top"
 
|- valign="top"
 
| ||(1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
 
| ||(1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
| align="center" |36
+
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 
| align="center" |7
 
| align="center" |7
 
|- valign="top"
 
|- valign="top"
| 01.03|| Kerosene and Similar Lighting Oil||||||
+
| 01.03|| Kerosene and oil that can be lighted in similar manner||||||
 
|- valign="top"
 
|- valign="top"
| || - Kerosene and Similar Lighting Oil
+
| || - Kerosene and oil that can be lighted in similar manner
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |3.055
+
| align="center" |4.726
 
|- valign="top"
 
|- valign="top"
 
| 01.04|| - Fuel oil for jet plane||||||
 
| 01.04|| - Fuel oil for jet plane||||||
 
|- valign="top"
 
|- valign="top"
 
| ||(1) Fuel oil for jet plane that are not using aircraft fuel
 
| ||(1) Fuel oil for jet plane that are not using aircraft fuel
| align="center" |23
+
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |3
+
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| ||(2) Fuel oil for jet plane for domestic aircraft as per regulations, procedures and conditions specified by the Director General
+
| ||(2) Fuel oil for jet plane other than (1)
| align="center" |1
+
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |0.2
+
| align="center" |4.726
|- valign="top"
+
| ||(3) Fuel oil for jet plane used for outbound aircraft as per regulations, procedures and conditions specified by the Director General
+
| align="center" |exempted||
+
| align="center" |exempted
+
 
|- valign="top"
 
|- valign="top"
| 01.05|| - Diesel and other oil with similar properties||||||
+
| 01.05|| - Diesel and similar oil||||||
 
|- valign="top"
 
|- valign="top"
 
| ||(1) Diesel with sulphuric content exceeding 0.005 percent by weight
 
| ||(1) Diesel with sulphuric content exceeding 0.005 percent by weight
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |5.31
+
| align="center" |6.440
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Diesel with sulphuric content not exceeding 0.005 percent by weight
 
| ||(2) Diesel with sulphuric content not exceeding 0.005 percent by weight
| align="center" |0
+
| align="center" |0  
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |4.25
+
| align="center" |6.440
[[http://www.ratchakitcha.soc.go.th/DATA/PDF/2558/E/055/1.PDF อ้างอิง]]
+
 
|- valign="top"
 
|- valign="top"
 
| ||(3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
 
| ||(3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| ||(4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels  while travelling into the Kingdom
 
| ||(4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels  while travelling into the Kingdom
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| ||(5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General
 
| ||(5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General
 
| align="center" |0
 
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |4.25 
+
| align="center" |6.440
[[http://www.ratchakitcha.soc.go.th/DATA/PDF/2558/E/055/1.PDF Ref.]]
+
 
|- valign="top"
 
|- valign="top"
| ||(6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General
+
| ||(5/1) Diesel with Methylester bio-diesel of fatty acid not less than 4 and not more than 7 percent as per criteria and conditions specified by the Director General
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |5.990
 
|- valign="top"
 
|- valign="top"
| 01.06|| - Natural Gas Liquid (N.G.L) and similar products
+
| ||(5/2) Diesel with Methylester bio-diesel of fatty acid not less than 7 and not more than 9 percent as per criteria and conditions specified by the Director General
 +
| align="center" |0
 +
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |5.930
 +
|- valign="top"
 +
| ||(5/3) Diesel with Methylester bio-diesel of fatty acid not less than 9 and not more than 14 percent as per criteria and conditions specified by the Director General
 +
| align="center" |0
 +
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |5.800
 +
|- valign="top"
 +
| ||(5/4) Diesel with Methylester bio-diesel of fatty acid not less than 14 and not more than 19 percent as per criteria and conditions specified by the Director General
 +
| align="center" |0
 +
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |5.480
 +
|- valign="top"
 +
| ||(5/5) Diesel with Methylester bio-diesel of fatty acid not less than 19 and not more than 24 percent as per criteria and conditions specified by the Director General
 +
| align="center" |0
 +
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |5.153
 +
|- valign="top
 +
| ||(6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General
 +
| align="center" |0
 +
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |0
 +
|- valign="top
 +
| 01.06|| - Natural liquid gas (N.G.L.) and similar liquid gas
 
||||||
 
||||||
 
|- valign="top"
 
|- valign="top"
| ||(1) Natural Gas Liquid (N.G.L.) and similar products
+
| ||(1) Natural liquid gas (N.G.L.) and similar liquid gas
| align="center" |36
+
| align="center" |0
| align="center" |baht/ litre
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
| align="center" |5.31
+
| align="center" |5.85
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery
 
| ||(2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter, Fraction of one liter shall be calculated as one liter
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| 01.07|| - Liquid Petroleum Gas (L.P.G.), Liquid Propane and similar products
+
| 01.07|| - Liquid petroleum gas (L.P.G.), liquid propane gas and similar gas
 
||||||
 
||||||
 
|- valign="top"
 
|- valign="top"
| ||(1) Liquid Petroleum Gas (L.P.G.) and similar products
+
| ||(1) Liquid petroleum gas (L.P.G.), liquid propane gas and similar gas
 
| align="center" |0
 
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Liquid Propane and similar products
 
| ||(2) Liquid Propane and similar products
| align="center" |23
+
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
| ||(4) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General
+
| ||(3) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| 01.08|| - Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products
+
| 01.08|| - Liquid methane gas, liquid ethane gas, liquid butane gas, isomer of butane in liquid form and similar gas or liquid
 
||||||
 
||||||
 
|- valign="top"
 
|- valign="top"
 
| ||(1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products
 
| ||(1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Liquid Ethane  
 
| ||(2) Liquid Ethane  
| align="center" |23
+
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
Line 160: Line 249:
 
|- valign="top"
 
|- valign="top"
 
| ||(1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
 
| ||(1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
| align="center" |23
+
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Liquid Ethylene and similar products with purity exceeding 95 percent
 
| ||(2) Liquid Ethylene and similar products with purity exceeding 95 percent
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| ||(3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent
 
| ||(3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| 01.10||- Methane, Ethane, Propane, Butane, Butane isomer in gas form, and similar products
+
| 01.10||- Methane gas, ethane gas, propane gas, butane gas, isomer of butane in gas form and similar gas
 
||||||
 
||||||
 
|- valign="top"
 
|- valign="top"
| ||(1) Ethane
+
| ||(1) Methane gas
| align="center" |23
+
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
| ||(2) Propane
+
| ||(2) Propane gas
| align="center" |23
+
| align="center" |0
| align="center" |bath/ kg.
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 
| align="center" |2.17
 
| align="center" |2.17
 
|- valign="top"
 
|- valign="top"
| ||(3) Methane, Butane, Butane isomer in gas form and similar products
+
| ||(3) Ethane gas, butane gas, isomer of butane in gas form and similar gas
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| 01.11|| - Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products||||||
+
| 01.11|| - Ethylene, propylene, butylene, isomer of butylene, butadiene in gas form and similar gas||||||
 
|- valign="top"
 
|- valign="top"
| ||(1) Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products
+
| ||(1) Ethylene, propylene, butylene, isomer of butylene, butadiene in gas form and similar gas 
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
| 01.90||(1) Fuel oil or similar products
+
| 01.12|| - Furnace oil and similar oil||||||
| align="center" |5
+
|- valign="top"
| align="center" |baht/ litre
+
| ||(1) Furnace oil and similar oil 
 
| align="center" |0
 
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0.64
 
|- valign="top"
 
|- valign="top"
| ||(2) Product which is a mixture of bitumen used as fuel||||||
+
| 01.13|| - Bitumen mixture product used as fuel||||||
 
|- valign="top"
 
|- valign="top"
| ||     (2.1) Product which is a mixture of bitumen used as fuel
+
| ||(1) Bitumen mixture product used as fuel  
| align="center" |12
+
| align="center" |baht/ litre
+
 
| align="center" |0
 
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0.64
 
|- valign="top"
 
|- valign="top"
| ||     (2.2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General
+
| ||(2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General  
| align="center" |1
+
| align="center" |baht/ litre
+
 
| align="center" |0
 
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0.053
 
|- valign="top"
 
|- valign="top"
| ||(3) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department||||||
+
| 01.14|| - Hydrocarbon solvent with the  properties prescribed by the Director-General||||||
 
|- valign="top"
 
|- valign="top"
| ||     (3.1) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
+
| ||(1) Hydrocarbon solvent with the  properties prescribed by the Director-General
| align="center" |30
+
| align="center" |baht/ litre
+
 
| align="center" |0
 
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |6.50
 
|- valign="top"
 
|- valign="top"
| ||     (3.2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department and will be used in other industries as per criteria, procedure and conditions specified by the Director General
+
| ||(2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0
 +
|- valign="top"
 +
| 01.90|| - Lubricating oil and similar oil||||||
 +
|- valign="top"
 +
| ||(1) Lubricating oil and similar oil the criteria and conditions stated in the announcement by the Minister||||||
 +
|- valign="top"
 +
| ||      (A) Lubricating oil and similar oil
 +
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |5
 +
|- valign="top"
 +
| ||      (B) Non-liquid Lubricating oil and similar oil
 +
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |5
 +
|- valign="top"
 +
| ||      (C) Lubricating oil and similar oil use waste lubricating oil the criteria and conditions stated in the announcement by the Minister
 +
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0
 +
|- valign="top"
 +
| ||      (D) Lubricating oil and similar oil used in material to produce other products the criteria and conditions stated in the announcement by the Minister
 +
| align="center" |0
 +
| align="center" |Liter or kilogram as prescribed by the Minister
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| 01.01-01.11 and 01.90||(1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General
 
| 01.01-01.11 and 01.90||(1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter or kilogram as prescribed by the Ministeror Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|- valign="top"
 
|- valign="top"
 
| ||(2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General
 
| ||(2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General
| align="center" |exempted||
+
| align="center" |0
| align="center" |exempted
+
| align="center" |Liter or kilogram as prescribed by the Ministeror Kilogram, Fraction of one kilogram shall be calculated as one kilogram
 +
| align="center" |0
 
|}
 
|}
  
 
==Excise Tax Rate Search System for Petroleum and Petroleum Products==
 
==Excise Tax Rate Search System for Petroleum and Petroleum Products==
[http://etrs.excise.go.th/web/index.php?domain=Oil2 Beverage Excise Tax Rate Search System] is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.
+
[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/oil is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.
  
==Mapping with Harmonized System Code for Beverage==
+
==Mapping with Harmonized System Code for Petroleum and Petroleum Products==
 
An import/export of petroleum and petroleum products requires to follow certain procedures as regulated by the Customs Department. Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department, the mapping between Excise Tax Code and Customs' Harmonized System Code for petroleum and petroleum products is available, [[Mapping between Excise Tax Code and Harmonized System Code for Petroleum and Petroleum Products|here]].
 
An import/export of petroleum and petroleum products requires to follow certain procedures as regulated by the Customs Department. Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department, the mapping between Excise Tax Code and Customs' Harmonized System Code for petroleum and petroleum products is available, [[Mapping between Excise Tax Code and Harmonized System Code for Petroleum and Petroleum Products|here]].
 
 
[[th:น้ำมันและผลิตภัณฑ์น้ำมัน]]
 

Latest revision as of 14:38, 16 April 2020

General Knowledge of Petroleum and Petroleum Products

The Excise Tariff Act B.E.2560 (2017) defines oil and oil products as follows. Oil and oil products are products manufactured from petroleum, including gasoline, kerosene, jet fuel, diesel fuel, heavy fuel oil, fuel oil and other oils similar to these types, petroleum oil bitumen (asphalt), petroleum coke, various kinds of petroleum gases, natural gas, liquefied natural gas, solvents, by product of various substances and other waste derived from petroleum. They also include oil or other products from refined petroleum that are defined by the Minister in the Government Gazette.

Petroleum and Petroleum Products Properties

No. Property Description
B1 Amount of lead in gasoline Amount of lead in gasoline in the unit of grams per litre
B2 Percentage of Ethanol in gasoline Percentage of Ethanol in Gasoline
B7 Imported for resell to privileged individuals or not Unleaded gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations [ref.]
B4 Octane number Percentage by mass of iso-octane in the mixture of iso-octane and heptane caused by the combustion
A2, B5, C5, D3 Litre unit Remainder counted as one litre
D3 Kilogram unit Remainder counted as one kilogram
A2, E6 Litre or kilogram unit Litre or kilogram as specified by the Minister
A3, B6, C6, D4, E7 Source Source of product - Domestic or Imported
A4, A5, B9, B10, C7, C8, D5, D6, E8, E9 Brand Product brand or trademark
B3, C3 Adding additive or not Whether the product contains additive
A6 Purpose of jet fuel Purpose of jet fuel: not used in flight (other purpose), used in domestic flight, used in international flight
JP number Jet propellant number: JP1-JP8
C2 Percentage of sulfer in diesel Percentage of sulfer in diesel
C10 Diesel sold in contiguous zone of the Kingdom or not Whether diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
C10 Diesel sold in the contiguous zone of the Kingdom for fishing vessels Whether diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom
C1 Percentage of Methylester bio-diesel of fatty acid Percentage of Methylester bio-diesel of fatty acid in Diesel
C4 Diesel engine type High Speed Diesel Oil or Low Speed Diesel Oil
Viscosity Viscosity value
A6 Used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand or not Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General
E10 Purpose of use Purpose of use for hydrocarbon solvent
E5 Used in industry Which industries the hydrocarbon solvent are used in: used in the manufacturing process in industry, used as a solvent for chemical manufacturing, coating the surface, used directly in industry, cleaning supplies, retail
D7 Used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand or not Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General
D2 Gas is in liquid form or not Whether the gas is in liquid form or not
D1 Purity Purity percentage
A6 Used within the manufacturing process of such industry or not Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General
A6 Used as materials or parts of production within oil and oil product plant Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General
E1 The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not
E2 Consisting of only chemical elements of hydrogen and carbon or not Consisting of only chemical elements of hydrogen and carbon or not
E4 Is organic chemicals type of hydrocarbon solvent or not Is organic chemicals type of hydrocarbon solvent as listed or not: Pentane, Hexane, Benzene, Toluene, o-Xylene, p-Xylene, m-Xylene, and mixed-Xylene
C11 Used as fuel for ships round trip to Thailand – Malaysia. The criteria and conditions stated in the announcement by the Minister or not Used as fuel for ships round trip to Thailand – Malaysia. The criteria and conditions stated in the announcement by the Minister
D9 Used in refining processes of a refinery or not Used in refining processes of a refinery
A8 Lubricating oil and similar oil or not Lubricating oil and similar oil
A9 Lubricating oil and similar oil use waste lubricating oil or not Lubricating oil and similar oil use waste lubricating oil
A10 Used in material to produce other products or not Used in material to produce other products

Excise Tax Rate for Petroleum and Petroleum Products

Categories List of Particulars Percentage Per Value Unit Per Unit -Baht
01.01 - Benzene and similar oil
(1) Unleaded Gasoline 0 Liter, Fraction of one liter shall be calculated as one liter 6.50
(2) Gasoline products other than (1) 0 Liter, Fraction of one liter shall be calculated as one liter 6.50
(3) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister 0 Liter, Fraction of one liter shall be calculated as one liter 5.85
(4) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister 0 Liter, Fraction of one liter shall be calculated as one liter 5.20
(5) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister 0 Liter, Fraction of one liter shall be calculated as one liter 0.975
01.02 - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
(1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties 0 Liter, Fraction of one liter shall be calculated as one liter 7
01.03 Kerosene and oil that can be lighted in similar manner
- Kerosene and oil that can be lighted in similar manner 0 Liter, Fraction of one liter shall be calculated as one liter 4.726
01.04 - Fuel oil for jet plane
(1) Fuel oil for jet plane that are not using aircraft fuel 0 Liter, Fraction of one liter shall be calculated as one liter 0
(2) Fuel oil for jet plane other than (1) 0 Liter, Fraction of one liter shall be calculated as one liter 4.726
01.05 - Diesel and similar oil
(1) Diesel with sulphuric content exceeding 0.005 percent by weight 0 Liter, Fraction of one liter shall be calculated as one liter 6.440
(2) Diesel with sulphuric content not exceeding 0.005 percent by weight 0 Liter, Fraction of one liter shall be calculated as one liter 6.440
(3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 0
(4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom 0 Liter, Fraction of one liter shall be calculated as one liter 0
(5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 6.440
(5/1) Diesel with Methylester bio-diesel of fatty acid not less than 4 and not more than 7 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 5.990
(5/2) Diesel with Methylester bio-diesel of fatty acid not less than 7 and not more than 9 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 5.930
(5/3) Diesel with Methylester bio-diesel of fatty acid not less than 9 and not more than 14 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 5.800
(5/4) Diesel with Methylester bio-diesel of fatty acid not less than 14 and not more than 19 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 5.480
(5/5) Diesel with Methylester bio-diesel of fatty acid not less than 19 and not more than 24 percent as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 5.153
(6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General 0 Liter, Fraction of one liter shall be calculated as one liter 0
01.06 - Natural liquid gas (N.G.L.) and similar liquid gas
(1) Natural liquid gas (N.G.L.) and similar liquid gas 0 Liter, Fraction of one liter shall be calculated as one liter 5.85
(2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery 0 Liter, Fraction of one liter shall be calculated as one liter 0
01.07 - Liquid petroleum gas (L.P.G.), liquid propane gas and similar gas
(1) Liquid petroleum gas (L.P.G.), liquid propane gas and similar gas 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
(2) Liquid Propane and similar products 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
(3) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
01.08 - Liquid methane gas, liquid ethane gas, liquid butane gas, isomer of butane in liquid form and similar gas or liquid
(1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
(2) Liquid Ethane 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
01.09 - Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
(1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
(2) Liquid Ethylene and similar products with purity exceeding 95 percent 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
(3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
01.10 - Methane gas, ethane gas, propane gas, butane gas, isomer of butane in gas form and similar gas
(1) Methane gas 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
(2) Propane gas 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 2.17
(3) Ethane gas, butane gas, isomer of butane in gas form and similar gas 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
01.11 - Ethylene, propylene, butylene, isomer of butylene, butadiene in gas form and similar gas
(1) Ethylene, propylene, butylene, isomer of butylene, butadiene in gas form and similar gas 0 Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
01.12 - Furnace oil and similar oil
(1) Furnace oil and similar oil 0 Liter or kilogram as prescribed by the Minister 0.64
01.13 - Bitumen mixture product used as fuel
(1) Bitumen mixture product used as fuel 0 Liter or kilogram as prescribed by the Minister 0.64
(2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General 0 Liter or kilogram as prescribed by the Minister 0.053
01.14 - Hydrocarbon solvent with the properties prescribed by the Director-General
(1) Hydrocarbon solvent with the properties prescribed by the Director-General 0 Liter or kilogram as prescribed by the Minister 6.50
(2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department 0 Liter or kilogram as prescribed by the Minister 0
01.90 - Lubricating oil and similar oil
(1) Lubricating oil and similar oil the criteria and conditions stated in the announcement by the Minister
(A) Lubricating oil and similar oil 0 Liter or kilogram as prescribed by the Minister 5
(B) Non-liquid Lubricating oil and similar oil 0 Liter or kilogram as prescribed by the Minister 5
(C) Lubricating oil and similar oil use waste lubricating oil the criteria and conditions stated in the announcement by the Minister 0 Liter or kilogram as prescribed by the Minister 0
(D) Lubricating oil and similar oil used in material to produce other products the criteria and conditions stated in the announcement by the Minister 0 Liter or kilogram as prescribed by the Minister 0
01.01-01.11 and 01.90 (1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General 0 Liter or kilogram as prescribed by the Ministeror Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0
(2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General 0 Liter or kilogram as prescribed by the Ministeror Kilogram, Fraction of one kilogram shall be calculated as one kilogram 0

Excise Tax Rate Search System for Petroleum and Petroleum Products

[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/oil is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.

Mapping with Harmonized System Code for Petroleum and Petroleum Products

An import/export of petroleum and petroleum products requires to follow certain procedures as regulated by the Customs Department. Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department, the mapping between Excise Tax Code and Customs' Harmonized System Code for petroleum and petroleum products is available, here.